| |
| The Tax Publishers2021 TaxPub(DT) 2636 (Hyd-Trib) INCOME TAX ACT, 1961
Section 253(5)
Delay of 353 days was neither intentional nor deliberate but due to the circumstances beyond assessee's control, i.e., due to the ill health during the relevant period, therefore, delay, supported by cogent reasons, deserved to be condoned so as to make way for the cause of substantial justice.
|
Appeal (Tribunal) - Condonation of delay - Sufficient cause -
Assessee sought for condonation of 353 days delay in filing appeal before ITAT. Assessee pleaded that due to the ill health during the relevant period, delay was caused in filing of instant appeal. Held: Delay of 353 days was neither intentional nor deliberate but due to the circumstances beyond assessee's control. Therefore, delay, supported by cogent reasons, deserved to be condoned so as to make way for the cause of substantial justice.
Followed:Collector Land Acquisition v. Mst. Katiji & Ors, 1987 AIR 1353 SC : 1987 TaxPub(DT) 1279 (SC) and University of Delhi v. UOI [Civil Appeal No. 9488 & 9489/2019, dated 17-12-2019] : 2020 TaxPub(DT) 446 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 271(1)(c)
 SUBSCRIBE FOR FULL CONTENT
|